# M/S SOMA NEW TOWNS PRIVATE LIMITED vs STATE OF PUNJAB AND OTHERS`

Court: Punjab and Haryana High Court
Date: 2026-07-14
Citation: CWP 12415/2016
Petitioner: M/S SOMA NEW TOWNS PRIVATE LIMITED
Respondent: STATE OF PUNJAB AND OTHERS`

[Official PDF on Punjab and Haryana High Court website](https://livedb9010.phhc.gov.in/public/judgments/order-pdf?case_type=CWP&case_no=12415&case_year=2016&order_date=2026-07-14&order_type=FINAL)

## Judgment text (excerpt)

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH 101 (I) CWP-12415-2016 (O&M) Date of Decision : July 14, 2026 M/S SOMA NEW TOWNS PRIVATE LIMITED -PETITIONER V/S STATE OF PUNJAB AND OTHERS -RESPONDENTS (II) CWP-12552-2016 M/S SOMA NEW TOWNS PRIVATE LIMITED -PETITIONER V/S STATE OF PUNJAB AND OTHERS -RESPONDENTS CORAM: HON'BLE MR. JUSTICE KULDEEP TIWARI Present: Mr. Manjeet Singh, Advocate for the petitioner. Mr. Sahil R. Bakshi, A.A.G., Punjab. *** KULDEEP TIWARI, J. (ORAL) 1. Both these writ petitions are amenable to be decided through a common verdict, as they inhere a common question of law for determination, viz. “whether the prospective future use of a land can be taken into consideration by the authority while determining the stamp duty payable under the Indian Stamp Act, 1899 (hereinafter referred to as “the Stamp Act”)”. For the sake of brevity and convenience, the facts are being extracted from CWP-12415-2016. 2. The writ petition assails the orders dated 21.10.2014 and 11.02.2016 passed by the Collector and the Commissioner, respectively, whereby the Collector directed the petitioner to pay an amount of DEVINDER YADAV 2026.07.16 09:55 I attest to the accuracy and aut

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